Internal and external regulation of management accounting in integrated companies
Автор: Gluschenko Roman Valeryevitch
Рубрика: Экономика в фокусе исследований молодых ученых: новые доминанты научного поиска
Статья в выпуске: 10, 2012 года.
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The article describes the system of regulatory management accounting in comparison with statutory accounting. It is concluded that there is insufficient external regulations for the proper management accounting organization. A three-level system of internal regulations on management accounting for the integrated companies is developed.
Management accounting, integrated companies, regulation, three-level system, internal standardization of management accounting
Короткий адрес: https://sciup.org/14967805
IDR: 14967805